2025 EA PT 1 Test Prep

3 Tests for Dependency

1. Dependent taxpayer test

2. Joint return test

3. Citizenship or residency test

Dependent Taxpayer Test

A person who can be claimed as a dependent by another taxpayer may not claim anyone else on their return.

• Dependents can’t claim dependents

Joint Return Test

If a married person files a joint return, that individual normally can’t be claimed as a dependent by another taxpayer

• Rare exception: if the joint return is filed by the dependent only to claim a refund & neither spouse would have a tax liability if they filed separate returns

Citizenship or Residency Test

Dependent must be a citizen or resident of US, Canada, or Mexico

• Exceptions for foreign born adopted children

Qualifying Child and Qualifying Relative

Must meet the 3 dependency tests first

5 Tests for Qualifying Child

1. Relationship test

2. Age test

3. Residency test

4. Support test

5. Tiebreaker test

Relationship Test

QC must be related the taxpayer by blood, marriage, or adoption

• relationships through marriage don’t end in divorce

Age Test

QC must be under the age of 19 at the end of the tax year or

• under the age of 24 at the end of the tax year and a FT student or

• permanently and totally disabled at any time during the year regardless of age

• Child claimed as a dependent must be younger than the taxpayer claiming them, unless the dependent is disabled

  • for taxpayers filing jointly, the child must be younger than at least one of the spouses on the return

Residency Test

QC must live with the taxpayer for more than half the year (does not need to be a traditional home)

• temporary absences include school, illness, juvie, etc

Support Test

QC can’t provide more than ½ their own support

• SS benefits could as support provided by the child, but not state benefits

• FT student does not take scholarships into account

Tie-breaker Test

If more than one person can claim someone as a QC, these are the tiebreakers:

• Child’s parents if they file a joint return

• Parent, if one of the taxpayers is the child’s parent

• Parent with whom the child lived the longest during the year

• Parent with the highest AGI, if the child lived which each parent for the same amount of time

• Taxpayer with the highest AGI, if neither of the parents can claim the child

• Taxpayer with a higher AGI than either of the child’s parents who can also claim the child, but do not

If the parents agree, then there is no need for a tiebreaker test